Ruling on the taxation with VAT and additional tax on IP telephony services provided by a company located abroad.
Decision
1) IP telephony services provided from abroad by a company without domicile or residence in Chile are taxed with VAT in accordance with N° 2°) of Article 2° of the LIVS.
2) The VAT taxpayer, beneficiary of the IP telephony service, must issue an electronic purchase invoice.
3) Taxpayers who are neither domiciled nor resident in Chile and who provide the services described above may be subject to the simplified taxation regime provided for in Paragraph 7 bis of Title II of the LIVS, for services provided as from 1 June 2020, insofar as the services are provided to individuals or legal persons who are not VAT taxpayers.
Source SII
